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Uniform Gifts To Minors Act (ugma) Account

overall review score: 4.2
score is between 0 and 5
A Uniform Gifts to Minors Act (UGMA) account is a custodial account created for minors that allows for the transfer of assets such as cash, securities, and other investments.

Key Features

  • Custodial account for minors
  • Allows transfer of assets to minors
  • Can hold various types of investments

Pros

  • Provides a way to transfer assets to minors
  • Allows for tax savings as income generated from the account is taxed at the minor's rate
  • Can be used for a variety of investment purposes

Cons

  • Limited control over the account by the minor until they reach the age of majority
  • Assets in the account are considered irrevocable gifts to the minor

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Last updated: Sun, Mar 22, 2026, 12:46:06 PM UTC